20 Amendments of Astrid LULLING related to 2013/0000(INI)
Amendment 9 #
Motion for a resolution
Recital A
Recital A
A. whereas an estimated and scandalous EUR 1 trillion is lost to tax fraud and tax avoidance every year in the EUthe amount of revenue lost to tax fraud every year in the EU is significant, although no precise figure can be put on the sums involved;
Amendment 21 #
Motion for a resolution
Recital C
Recital C
C. whereas tax fraud and tax evasion constitutes an illegal activity carried out for the purposes of evading tax liabilities, while, on the other hand, illegal tax avoidance is the legal but improper utilisation of the tax regime to reduce or avoid tax liabilities;
Amendment 29 #
Motion for a resolution
Recital D
Recital D
Amendment 51 #
Motion for a resolution
Paragraph 1
Paragraph 1
1. WelcomesTakes note of the Commission’s Action Plan and its recommendations urgingcalling on MS to take immediate and coordinated action against tax havens and aggressive tax planning;
Amendment 53 #
Motion for a resolution
Paragraph 2
Paragraph 2
2. UrgesCalls on Member States to follow up on their commitment, embrace the Commission’s Action Plan, and to fully implement the two recommendations, and complete the procedures for all pending legislative proposals regarding issues of tax fraud, tax avoidance and tax havens;
Amendment 73 #
Motion for a resolution
Paragraph 5
Paragraph 5
5. Considers it of paramount importance thatthat it would be preferable for the Commission to deal with non-EU countries on behalf of the EU withoutinstead of leaving the initiative to MS to individually engage in bilateral agreements;
Amendment 80 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Proposes the introduction of requirements for unconditional cooperation with the EU on money laundering, tax fraud and tax avoidance and tax fraud issues for MS seeking financial assistance;
Amendment 85 #
Motion for a resolution
Paragraph 7
Paragraph 7
7. Calls on the Commission to preventfrain from granting aid to national, regional and local authorities, non-EU countries and companies that breach EU tax standards from receiving state aid and EU funding of all types;
Amendment 98 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Calls on Member States to commit to an ambitious but realistic target of halvreducing the tax gap substantially by 2020, since this would gradually generate new tax revenue without raising tax rates;
Amendment 107 #
Motion for a resolution
Paragraph 10
Paragraph 10
10. Stresses that a strong commitment to reducing the tax gap would contribute to the necessary stabilisation of financial markets, help with fiscal consolidation while easing its austerity effects, increase public investment resources, improve the efficiency and fairness of national tax systems, and raise general tax compliance levels;
Amendment 113 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. EncouragesCalls on the Commission and the Member States to enhance the use of the European semester by integrating the EU tax gap strategy into the annual national stability and growth programmes and national reform programmes;
Amendment 125 #
Motion for a resolution
Paragraph 13
Paragraph 13
13. Calls on Member States to agree andBelieves that there are grounds for implementing a compulsory Common Consolidated Corporate Tax Base;
Amendment 130 #
Motion for a resolution
Paragraph 14
Paragraph 14
Amendment 141 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. EncouragesCalls on the Commission to introduce proposals for a harmonised tackling of tax fraud under criminal law, in particular as regards crossborder and mutual investigations; believes that explicit mention of tax crimes as predicate offences to money laundering should be included in the review of the Third Anti-Money Laundering Directive;
Amendment 143 #
Motion for a resolution
Paragraph 16
Paragraph 16
16. Calls on Member States to remove all obstacles in national law that hinder cooperation and exchanges of tax information with the EU institutionadministrative cooperation over tax matters, while also ensuring effective protection of taxpayers’ data;
Amendment 151 #
Motion for a resolution
Paragraph 17
Paragraph 17
Amendment 165 #
Motion for a resolution
Paragraph 19
Paragraph 19
19. Highlights the need to upgrade and extend the scope of the Savings Directive in order to end banking secrecy; considers it high time that Luxembourg and Austria abandon their opposition to an effective agreement with Switzerlandwhilst ensuring that European citizens continue to enjoy their right to privacy as regards financial matters;
Amendment 177 #
Motion for a resolution
Paragraph 22
Paragraph 22
22. Calls on Member States to improve the effectiveness ofapply the Code of Conduct for business taxation by raising issues at Council level where political decisions are urgently needed; urges the Commission to intervene actively in cases where the Code of Conduct Group cannot agree on procedures to remove mismatches in national tax systemsmore effectively;
Amendment 182 #
Motion for a resolution
Paragraph 24
Paragraph 24
Amendment 191 #
Motion for a resolution
Paragraph 26
Paragraph 26
26. Urges Member States toBelieves that there are grounds for swiftly implementing the Commission’s proposal for the introduction of a General Anti-Abuse Rule to counteract aggressive tax planning practices, and includeof a clause in their Double Taxation Conventions to prevent occurrences of double non-taxation;